Taxes & estate planning

/Taxes & estate planning

Taxes & estate planning Case Law SEGAL, DBA SEGAL COTTON PRODUCTS, et al. v. ROCHELLE, TRUSTEE IN BANKRUPTCY – Supreme Court of United States

382 U.S. 375 (1966)SEGAL, DBA SEGAL COTTON PRODUCTS, ET AL.v.ROCHELLE, TRUSTEE IN BANKRUPTCY.No. 44.Supreme Court of United States.Argued November 17, 1965.Decided January 18, 1966.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT. Henry Klepak argued the cause and filed a brief for petitioners.William J. Rochelle, Jr., argued the cause pro se. With [...]

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Taxes & estate planning Case Law COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF CHURCH – Supreme Court of United States

335 U.S. 632 (1949)COMMISSIONER OF INTERNAL REVENUEv.ESTATE OF CHURCH.No. 5.Supreme Court of United States.Argued October 24, 1947.Reargued October 12, 1948.Decided January 17, 1949.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT. Arnold Raum argued the cause for petitioner. With him on the briefs were Solicitor General Perlman, Assistant Attorney General Caudle, Lee [...]

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Taxes & estate planning Case Law UNITED STATES v. WELLS FARGO BANK et al. – Supreme Court of United States

485 U.S. 351 (1988)UNITED STATESv.WELLS FARGO BANK ET AL.No. 86-1521.Supreme Court of United States.Argued December 8, 1987Decided March 23, 1988APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF CALIFORNIA Deputy Solicitor General Wallace argued the cause for the United States. On the briefs were Solicitor General Fried, Acting Assistant Attorney General Durney, [...]

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Taxes & estate planning Case Law FAIR ASSESSMENT IN REAL ESTATE ASSOCIATION, INC. et al. v. McNARY et al. – Supreme Court of United States

454 U.S. 100 (1981)FAIR ASSESSMENT IN REAL ESTATE ASSOCIATION, INC., ET AL.v.McNARY ET AL.No. 80-427.Supreme Court of United States.Argued October 5, 1981Decided December 1, 1981CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT David J. Newburger argued the cause for petitioners. With him on the briefs were Susan Spiegel, Steve Vossmeyer, and [...]

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Taxes & estate planning Case Law DICKMAN et al. v. COMMISSIONER OF INTERNAL REVENUE – Supreme Court of United States

465 U.S. 330 (1984)DICKMAN ET AL.v.COMMISSIONER OF INTERNAL REVENUENo. 82-1041.Supreme Court of United States.Argued November 1, 1983Decided February 22, 1984CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT Frank P. Riggs argued the cause for petitioners. With him on the briefs were Guy S. Emerich, Vester T. Hughes, Jr., M. David Bryant, [...]

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Taxes & estate planning Case Law HEINER, COLLECTOR OF INTERNAL REVENUE v. DONNAN et al. – Supreme Court of United States

285 U.S. 312 (1932)HEINER, COLLECTOR OF INTERNAL REVENUE,v.DONNAN ET AL.No. 514.Supreme Court of United States.Argued February 26, 1932.Decided March 21, 1932.CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. Assistant Attorney General Youngquist, with whom Solicitor General Thacher, and Messrs. Claude R. Branch, Sewall Key, A.H. Conner, and Erwin N. Griswold were on [...]

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Taxes & estate planning Case Law CRANE v. COMMISSIONER OF INTERNAL REVENUE – Supreme Court of United States

331 U.S. 1 (1947)CRANEv.COMMISSIONER OF INTERNAL REVENUE.No. 68.Supreme Court of United States.Argued December 11, 1946.Decided April 14, 1947.CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. Edward S. Bentley argued the cause and filed a brief for petitioner.J. Louis Monarch argued the cause for respondent. With him on the brief were Acting Solicitor [...]

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Taxes & estate planning Case Law BUTNER v. UNITED STATES et al. – Supreme Court of United States

440 U.S. 48 (1979)BUTNERv.UNITED STATES ET AL.No. 77-1410.Supreme Court of United States.Argued November 27, 1978.Decided February 21, 1979.CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT. J. Steven Brackett argued the cause for petitioner. With him on the brief were J. Richardson Rudisill, Jr., and William E. Butner, pro se.Allan A. Ryan, [...]

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Taxes & estate planning Case Law REED v. REED, ADMINISTRATOR – Supreme Court of United States

404 U.S. 71 (1971)REEDv.REED, ADMINISTRATOR.No. 70-4.Supreme Court of United States.Argued October 19, 1971Decided November 22, 1971APPEAL FROM THE SUPREME COURT OF IDAHO.Allen R. Derr argued the cause for appellant. With him on the briefs were Melvin L. Wulf, Ruth Bader Ginsburg, Pauli Murray, and Dorothy Kenyon.Charles S. Stout argued the cause for appellee. With him [...]

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Taxes & estate planning Case Law BULL, EXECUTOR v. UNITED STATES – Supreme Court of United States

295 U.S. 247 (1935)BULL, EXECUTOR,v.UNITED STATES.No. 649.Supreme Court of United States.Argued April 9, 1935.Decided April 29, 1935.CERTIORARI TO THE COURT OF CLAIMS. Mr. Loring M. Black, with whom Mr. David A. Buckley, Jr., was on the brief, for petitioner.Mr. James W. Morris, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Mr. J. Louis [...]

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